Purpose - The objective of the present study is to examine the relationship between intellectual preferences of individuals and the level of readiness for change according to Ned Herman. Research design, data and methodology - For this, Iranian Supreme Audit Court was selected as a case study in this research and it was carried out to evaluate research variables and test hypotheses using standard questionnaires of intellectual preferences and readiness for change based on the methodology. It should be remarked that only 32 managers of Audit Court were willing to participate in this research and responded to the questionnaires. Results - The outputs of the performed tests showed that although there is not a significant relationship between the individuals with intellectual preferences for class A and readiness for change them, approaching the intellectual preferences of the individuals to D region increases the readiness for change them. On the other hand, whatever individuals have intellectual preferences for branches in groups B and C, the level of preparedness for change is low. Conclusions - The results of this research have made a clear policy for the effective utilization in human resources based on their intellectual preferences model for management with organizational changes.

Purpose - Clarifying one of the biggest public Hospital Costs and incomes according to patients’ case mix. It leads to prepare financial information about pubic medical tariffs and hospital operational costs. Research design, data, and methodology - This study calculates the costs both, with and without taking into account capital costs. This holds for comparison of hoteling based on case mix in all medical procedures. The checklists were reviewed and filled by reviewing accounting documents of the hospital, warehouse exclusion list, and daily books of laundry and CSR. Data was analyzed descriptively by using Excel. Results - In both cases, the hospital is losing in terms of hoteling. Because the buildings and equipment are new, this loss is not tangible. However, this will be revealed when costs of reconstruction and replacement of equipment. The loss rate per day of hospitalization was 569318 Rials for Coronary Care Unit (CCU), 528171 Rials for Post Intensive Care Unit (Post ICU), 474570 Rials for ICU, 233183 Rials for Post CCU and 204803 for Surgical ward. Conclusions - Income of hoteling was lower than its costs. ANOVA showed a strong relationship between case mix and hospital costs as well as case mix and its income. This suggests that optimal case mix can minimize the costs and maximize income.

Purpose – The purpose of this paper is to rationale the new approach to analysis of the human capital as a factor of effective development of a national economy and increase the level of country’s competitiveness. Research design, data, and methodology - This research aims the furthest development of the conception in human capital formation. The study made on the base of the methods with scientific classification and systematization, that is, comparative, statistical analysis, economic-mathematic method, and expert assessment and ratings. Results - This research attempted to measure the correlation between the human capital elements and the level of country’s competitiveness. The study revealed that formation of the competitive human capital cannot be considered in separation from the development and modernization of education system, the improvement of employment sphere, and the creation of effective interaction between them through the system of professional skills. Conclusions - The competitive human capital formation is one of the most important goals in the innovative economy construction and modern development, and it is also indispensable subject. Especially in the condition of economic crises, the necessity of formation and development of the effective human capital is considerably increasing. Realization of this task requires the development and stimulation of all the factors influencing the growing human potential.

Purpose – It is necessary to identify the level of marketing activities of the businesses that are recognized and carried out by the small and midsize businesses that have been supported by the government's small-business policy Research design, data, and methodology – The method of data analysis of this study was conducted by the researcher 's acquaintances and center staffs who visited small business owners in a small - scale company operating a business. Results – It is found that the financial support part of the support programs for the small business owners is not related to the center affection among the support programs for the small business owners of the government. This is a fact-finding process that can be regarded as a forming process that has a significant effect on. As a result of the analysis, both marketing activity and center attachment were found to be possible parameters which have significant influence on business performance. Conclusions – Developing a variety of contact and customer management programs with small business owners in the field has enabled the government's policies to effectively penetrate the site, and these efforts eventually resulted in more business results for small business owners.